E-Journal Universitas Hindu Indonesia
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Analisis Penggunaan Aplikasi Rencana Kegiatan Anggaran Sekolah (ARKAS) Dalam Mengelola Dana Bantuan Operasional Sekolah (BOS) Di SMPN 4 Gerokgak Kabupaten Buleleng
Get PDFThe process of managing the School Operational Assistance Fund needs to be considered, especially in the process of preparing accountability reports. This is because currently there are still delays in reporting to the Central Office, one of which is caused by manual formulation of reports This study aims to find out how to use the School Budget Activity Plan Application in terms of managing the School Operational Assistance Fund in Gerokgak 4 Public Junior High School, Buleleng Regency. in research using descriptive qualitative methods with observation, interviews, and documentation as a form of data collection. The results of this study indicate that the use of the School Budget Activity Plan Application is seen from three indicators namely planning, implementation, until the reporting as a whole has been running well and in accordance with applicable regulations. Even though at the planning stage the school had experienced problems related to several school shopping needs that were not available in the application. So the school has to report this to the Education Office and this problem has been resolved properly. This application is integrated with the Local Government Information System to provide convenience for SMP Negeri 4 Gerokgak in reporting the use of the School Operational Assistance Fund. Therefore, delays in reporting can be properly resolved
Pengaruh Keterlibatan Pemakai, Kemampuan Teknik Personal, Dan Pelatihan Terhadap Kinerja Sistem Informasi Akuntansi Pada Bumdes Di Kecamatan Sukawati
Get PDFThe goal of this research was to identify how factors like user participation, individual engineering skills, and training initiatives impacted Accounting Information System performance. The BUMDes in Sukawati was host to this study. Outer and inner PLS models are used in this data analysis method. Quantitative data, in the form of the numerical results of responses to questionnaires measuring using a likert scale, was employed in this research. According to the analyses, user input has a notable and beneficial influence on the efficiency of the accounting information system. The effectiveness of an organization\u27s accounting information system is positively and noticeably influenced by employees\u27 individual engineering skills. The effectiveness of the accounting information system is positively and significantly impacted by the quality of the training programmes availabl
Pengaruh Motivasi Ekonomi, Motivasi Karir Dan Persepsi Mengenai Profesi Akuntan Publik Terhadap Minat Menjadi Akuntan Publik: Studi Kasus Pada Mahasiswa Jurusan Akuntansi Program S1 Universitas Hindu Indonesia
Get PDFIn order to take accounting professional education can be influenced by interest which is an individual\u27s interest in the public accounting profession. There is a relationship between students\u27 interest in becoming public accountants and the minimal number of public accountants. People’s desire to become public accountants is relatively low. This study aims to determine the influence of economic motivation, career motivation and perceptions of public accountants on interest in becoming public accountants. This research was conducted on students majoring in accounting Class of 2019 at the Faculty of Economics, Business and Tourism, Hindu University of Indonesia. The number of samples taken was 141 people, using the slovin formula. Data collection was carried out using questionnaires. The technical data analysis used is multiple linear regression. This study provides results that show that economic motivation, career motivation, and perceptions of the public accounting profession affect the interest of accounting students of Hindu University of Indonesia to become public accountants
Pengaruh Kejelasan Sasaran Anggaran, Partisipasi Masyarakat Dan Pengawasan Terhadap Akuntabilitas Pengelolaan Dana Desa
Get PDFThe aim of this study was to investigate the impact of budget target clarity, community participation, and control management on village fund accountability in villages in Manggis District, Karangasem District. . The population used in this study includes all the village apparatuses that are still actively working in the village offices of Manggis district, Karangasem district, i.e. up to 276 people, sampled using a sampling technique that can aim to get 120 people as respondents. The data were analyzed using multivariate linear regression analysis, t-test and F-test. The results of the analysis show that clarity of budget targets has a positive and significant impact on accountability. accountability in managing village funds in villages in Manggis district, Karangasem Regency, community participation has a positive and significant impact on accountability in managing village funds in villages in Manggis district, Karangasem Regency, and monitoring has had a positive and significant impact on accountability in the management of village funds in villages in Manggis District, Karangasem District
Pengaruh Green Investment, Kinerja Lingkungan, dan Media Exposure Terhadap Pengungkapan Emisi Karbon: (Studi Kasus Pada Perusahaan Sektor Energi Dan Sektor Bahan Baku Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022)
Get PDFThis study aims to examine the effect of Green Investment, Environmental Performance, and Media Exposure towards Carbon Emissions Disclosure. This research was conducted on companies in the energy sector and basic materials sector which are listed on the Indonesia Stock Exchange for the 2019-2022 period. The sample in this study was determined by the purposive sampling method, where there were 52 samples in this study. The data analysis technique used is Multiple Linear Regression Analysis using SPSS 24 software. The results of this study indicate that (1) Green Investment has a positive and significant effect towards Carbon Emissions Disclosure. (2) Environmental Performance has a positive and significant effect towards Carbon Emissions Disclosure. (3) Media Exposure has a positive and significant effect towards Carbon Emissions Disclosure
Analisis Pengelolaan Keuangan Dana Desa di Desa Selumbung, Kecamatan Manggis, Kabupaten Karangasem
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The problems examined in this study used qualitative methods. Data analysis is the process of searching for and systematically compiling research findings from interviews, documentation and field data. The results of the research findings can be interpreted more deeply to find meaning so that conclusions can be drawn so that the results of the research can be understood. Based on data collected from various village documents regarding the management of the Village Fund in 2021, it was found that village infrastructure development activities were financed from village funds, community empowerment activities which were dominated by posyandu, posbindu activities and organizing village health alerts. In the field of public works and spatial planning, environmental road maintenance, in residential areas, community empowerment and urgent disaster management. In this regard, village funds provided by the central government are a mandate that must be properly managed and carried out by every village that receives them in order to realize social justice that ends in the welfare of the villagers as aspired by the entire Indonesian nation.
Keywords: Village Fund, Management, Governmen
Budaya Organisasi Sebagai Pemoderasi Pengaruh Good Corporate Governance Dan Kompetensi SDM Terhadap Kinerja Lembaga Perkreditan Desa (LPD) Se-Kecamatan Tampaksiring
Get PDFPerformance appraisal is a benchmark to determine the success of the company. Company performance appraisal is one of the ways that managers can fulfill their obligations to capital owners and achieve the goals set by the company. The existence of the LPD as a financial institution also requires the LPD to continuously assess and evaluate its performance. This study aims to determine Organizational Culture as a Moderating Effect of Good Corporate Governance and HR Competence on the Performance of Village Credit Institutions (LPD) throughout the Tampaksiring District. The population in this study were 34 active LPDs throughout the Tampaksiring District with a total of 182 employees. The sampling technique used was a purposive sampling technique so that 102 respondents were obtained consisting of the chairman of the LPD, the treasurer and the chairman of the supervisory body as a sample. Data analysis techniques in this study using PLS (Partial Least Square). The results showed that good corporate governance and human resource competence had a positive and significant effect on LPD performance, organizational culture was able to strengthen the influence of good corporate governance and human resource competence on LPD performance
Analisis Perhitungan Biaya Produksi Menggunakan Metode Full Costing Pada Perusahaan “Galery Agung Bali Collection”
Get PDFIn general, a company has targets or goals to achieve. Agung Bali Collection is one of the Endek and Weaving Galleries which sells various types of endek and woven fabrics. A conclusion drawn from the researcher\u27s interviews with business owners and several employees from the Agung Bali Collection, it was explained that the Agung Bali Collection Gallery had not exercised proper control over the calculation of production costs, where the Agung Bali Collection Gaellery calculataed productiion costs usiing a relativealy simple method and had not implemented the process of calculating production costs. based on cost accounting, how much baesic production costs are incurred without carrying out detailed and accurate calculations. Purposive sampling is a qualietative descriptieve research meithod that is used to identify informants in this type of study. The whole costing method is used in this study to calculate the cost of manufacturing. The study\u27s findings indicate a difference of Rp. 198,105, or an excess of Rp. 198,105, between Rp. 877,922 based on theocalculationoofotheocompany\u27s cost of production and Rp. 1,076,027 based on the calculation method based on the full costing method
Pengaruh Praktik Akuntabilitas Dan Locus Of Control Terhadap Pencegahan Fraud Dalam Pengelolaan Dana Desa: Studi Empiris Pada Desa Se-Kecamatan Blahbatuh Kabupaten Gianyar
Get PDFPrevention of fraud is crucial because it is the goal of the perpetrators—individuals or organizations—to illegally enrich themselves by stealing from others. The purpose of this research is to collect data that can be used to draw conclusions about the effect of accountability norms and sources of authority on preventing fraud in rural administration. Nine villages in Blahbatuh District, Gianyar Regency, were used as a sample population for this analysis. Purposive sampling was used to select a representative sample of 45 respondents from among village officials with direct experience in managing village funds. In this study, multiple linear regression analysis was used to analyze the data. The study found that accountability measures helped reduce instances of financial mismanagement in villages. When it comes to preventing fraud in the administration of village funds, locus of control plays a positive and negligible role. The findings of this study suggest that better village financial management can be achieved through a greater emphasis on accountability practices and a healthy locus of control.
Keywords: Accountability Practices, Locus Of Control, Frau
Pengaruh Sistem Pengendalian Internal, Moral Sensitivity, Kompetensi Sumber Daya Manusia Terhadap Kecenderungan Kecurangan Pengelolaan Keuangan Badan Usaha Milik Desa
Get PDFVillage-Owned Enterprises (BUMDes) are villages efforts to encourages and also accommodating all activity that increasing community income, both those that develop in accordance with local custom and cultures and also economic activities that are handed over to the community through government and regional government program and project. Thisi researchi wasi conductedi toi determining thei influencei ofi the Internali ControliSystemsi, Moral Sensitivity andi Humani Resources Competencei oni thei Tendency of Fraudulent Financial Management of Village-Owned Enterprises in Klungkung Regency. The populations in this research is Village-Owned Enterprises in the savings and also loans sector in Klungkung Regency. The number of sample in this study was 95 peoples, determine using a saturated sample technique and tested use multiple linear regression analysis technique. The result of this research indicating that the Internal Control System, Moral Sensitivity and also Human Resource Competence have a negative effects on the Tendency of Fraud in the Financial Management of BUMDes